In U.S. Pat. No. 3,740,908 there is shown wall paneling which is particularly adapted for use in conjunction with bathtub enclosures. Since the paneling therein includes only end panels with corner extensions, and a center panel, the assembly of these three panels to such an enclosure cannot accomodate all of the normal variation in widths of the said end walls which normally vary between 28 and 30 inches. In said patent, the panel is of a fixed width. Since it is of a fixed width and since the corner extensions bear against the back wall, the device of that patent will not conveniently adapt to a back wall which may be out of perpendicular or out of plumb with the corresponding end walls. Furthermore, a device of that type cannot accomodate the top flange of a tub which is slightly out of horizontal. Another disadvantage of the three panel unit is that it requires a packaging box of a size 60 inches .times. 60 inches .times. 4 inches, approximately.